Notice of demand requires serving an assessee a prescribed-form notice specifying payable tax, interest, penalty or other sum. A notice of demand is required whenever tax, interest, penalty, fine or other sum becomes payable under an order of the Wealth-tax Act; the Assessing Officer must serve the assessee a notice in the prescribed form specifying the sum payable, with procedural compliance governed by the rules and prescribed Form C.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice of demand requires serving an assessee a prescribed-form notice specifying payable tax, interest, penalty or other sum.
A notice of demand is required whenever tax, interest, penalty, fine or other sum becomes payable under an order of the Wealth-tax Act; the Assessing Officer must serve the assessee a notice in the prescribed form specifying the sum payable, with procedural compliance governed by the rules and prescribed Form C.
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